· Republic Act No. 7160, otherwise known as the Local Government Code (LGC) of 1991, as follows: Section 152. Scope of Taxing Powers. - The barangays may levy taxes, fees, and charges,

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· Republic Act No. 7160, otherwise known as the Local Government Code (LGC) of 1991, as follows: Section 152. Scope of Taxing Powers. - The barangays may levy taxes, fees, and charges,

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